Oregon's tax system is a frequent topic of criticism and with good reason. Oregon suffers from some of the worst tax policies in America.

Some policy is by legislative design, some by citizen initiative. Taken as a whole, the state, cities, counties and many special districts are severely restricted in their ability to plan for the future with any certainty, maintain even a basic level of mandated services during a downturn, arrange capital funding and seek local options when the need arises.

Convincing Oregonians to support new or higher taxes is a tough sell in the best of times. And that's not necessarily bad. Officials should make a compelling case for more money before asking. Some even argue that the boom and bust cycle in Oregon forces the difficult choices.

Looking back, many of us can point to numerous striking abuses of the Oregon taxpayer under our current system. But our income and property tax systems remain a patchwork of unfairness, voter initiated limits (often with good reason), and lack the fundamental ability to function under traditional economic cycles.

The income tax is quite productive during good times. In a recession it overreacts to the downturn. The state enjoyed a 21 percent increase in general fund dollars during the current budget cycle. There's now talk of program reductions during the next biennium as the economy slows.

Property taxes have severe and unreasonable limits locked in a few years ago as a result of voter initiated Measures 5, 47 and 50. When outside sources of revenue such as timber harvests are curtailed, counties and school districts have few local options to backfill the shortage. Oregon has lost the ability for effective local control.

It's a complex and very frustrating set of problems for the all of us, certainly something which can't be fixed overnight. But there seems to be a very clear message: Let's begin the fix now. There are 49 examples to analyze and review.

Oregon's leaders need to open, and open wide, a public discussion about our broken tax system. Everything should be on the table including sales tax, property tax, capital gains, inheritance, and the income tax system - personal and corporate. What's really missing these days is the political will (guts to most of us) to do what's best for Oregon -- political consequences be damned. Another "Big Look" task force would be a good start.

This is an election year. Ask the candidates if they're willing to put all tax options on the table. But don't bet your entire nest egg that this year's crop of candidates has a stiffer backbone than their predecessors.